The concept of clubbing gets attracted in case of Assets transferred by way of -
i. Gift by an individual (Donor) to his/her spouse (Recipient)
ii. Gift by Parents (Donor) to Minor Child or Grandchildren or Daughter-in-law (Recipient)
Upon such assets transferred, as per the concept of Clubbing of Income, any income earned by the Recipient from the said Assets gifted by the Donor shall be clubbed in the income of the Donor.
Further, any income of minor is subject to tax in hands of parents, except when the minor earns income as Artists having Special Skills or by doing Manual Work or in case minor being Differently Abled.